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All Journal JAKBS Journal Of Informatics And Busisnes
Dilla Puspita
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Computer Science & IT Economics, Econometrics & Finance

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Analisis Pengaruh Kualitas Informasi Laporan Keuangan Syariah terhadap Keputusan Investasi Ayu, Dewi Fajar; Dilla Puspita; Kiky Zulkifli
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of the quality of information in Islamic financial statements on investment decisions, using a qualitative approach. Islamic financial statements not only present relevant and reliable financial information but also reflect adherence to Islamic principles such as justice, transparency, and social responsibility. The quality of information in financial reporting is believed to be a key factor in shaping investor perceptions, particularly for entities based on Sharia principles. The data in this study were obtained through a literature review of academic sources and Islamic accounting standards, as well as a document analysis of financial reports from several Sharia-compliant companies listed on the Indonesian capital market. The analysis was conducted descriptively and interpretively to evaluate the extent to which the characteristics of Islamic financial statements influence investment considerations. The findings indicate that high-quality information in financial reports—characterized by transparency in Sharia business activities, zakat disclosure, and compliance with PSAK Syariah—can enhance investor trust. This has a positive impact on the tendency of investors to invest in a more conscious and ethical manner. This study contributes to reinforcing the importance of transparency and accountability in Sharia-based financial reporting as a foundation for investment decision-making aligned with Islamic values.
Rancang Bangun Aplikasi Pengelolaan Kas Berbasis Web Studi Kasus Rt 9 Kanigaran Dilla Puspita; Yanto, Dwi; Rusdiana, Ninanesia
Journal Of Informatics And Busisnes Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jibs.v3i2.3300

Abstract

Financial management at the neighborhood level (RT) plays a crucial role in supporting transparency and accountability in community administration. However, the recording of transactions is still done manually, resulting in slow processes, a high risk of errors, and inefficiencies in preparing monthly and annual financial reports. Transparency is also limited, as financial information is only accessible through community meetings or direct requests. This study aims to design and develop a web-based cash information system to improve the efficiency, accuracy, and transparency of managing incoming and outgoing funds in RT 09, Kanigaran Subdistrict, Probolinggo City. The research applies the Waterfall system development method, which includes requirement analysis, system design, implementation, testing, and maintenance. The system is tested using the black box testing method to ensure each function operates correctly. The developed application includes key features such as multi-access login, master data management (accounts and residents), recording of income and expenses, and the generation of financial reports accessible based on user roles. The testing results show that the application works effectively, supports the digitalization of financial management at the RT level, and enhances transparency. Thus, this system offers an effective solution for improving financial governance at the neighborhood level.
Co-Authors Ayu, Dewi Fajar Kiky Zulkifli Rusdiana, Ninanesia Yanto, Dwi